GASB 49 — Pollution Remediation Questionnaire

Introduction
Thank you for taking time to complete this questionnaire, which pertains to the Governmental Accounting Standards Board (GASB) Statement: 

GASB Statement No. 49, Accounting and Financial Reporting for Pollution Remediation Obligations

Agency management is responsible for ensuring proper accounting and reporting of pollution remediation liabilities under GASB 49. Agencies must analyze their pollution remediation obligations at least annually and must recognize pollution remediation liabilities in their financial statements, if applicable. Agencies are required to make the identification of obligating events a normal part of their procedures when acquiring, remodeling or cleaning up property.

Submission of this questionnaire serves as an "Acknowledgment of Review" of the agency's operations for pollution remediation obligations.

Submit responses to this questionnaire by Aug. 15, 20CY.


For more information, see Pollution Remediation Obligations on the Reporting Requirements website.


If you have any questions, please contact your financial reporting analyst

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